International Association of Fire Fighters

Nonprofit profile at a glance

EIN
942327112
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Campbell, CA, USA
Phone
4083631040
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Labor Unions

Official website

Reported finances

Revenue
$739,422
Expenses
$737,091
Assets
$2,297,024
Liabilities
$1,311,261

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • CHRISTOPHER INGRAM (PRESIDENT)

Highest reported compensation

  • CHRISTOPHER INGRAM (PRESIDENT): $39,569 total reported compensation
  • TIM MAGUIRE (TREASURER): $26,907 total reported compensation
  • CARL SETTE (SHIFT STEWARD): $16,667 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide representation for the membership in matters related to conditions of their employment including but not limited to employee greivances, wages, hours, working conditions and programs designed to improve the general welfare of the members.

What it reported doing in 2024

This program provides education for members at various conventions and conferences.

Operating model

Revenue model
Membership-supported. 95% of the money available for current operations came from membership dues.
Distribution model
Affiliate network. The nonprofit sent 71% of its reported program spending through affiliated organizations.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 21
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 24.1%; rating input score 24
  • Program expense ratio: 22.5%; rating input score 22
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.3%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 3.12; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 18.4%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 47.4% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 24.1% of revenue deployed · 22.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $166K in reported program spending
  • Leadership: top reported pay $40K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 24/100.
  • High — Financial Efficiency: Program expense ratio scored 22/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.